HQ 083164: Reconsideration of New York Letter 831263; handed-painted envelopes

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083164

                                   March 20, 1990


          CLA-2 CO:R:C:G 083164 jlj 831263

          CATEGORY: Classification

          TARIFF NO.: 4823.90.8500

          Ms. Sheila Crider
          5, Rue de Lauradey
          3300 Bordeaux
          France

          RE: Reconsideration of New York Letter 831263;
              handed-painted envelopes

          Dear Ms. Crider:

                 You requested a reconsideration of New York letter 831263
          of August 10, 1988, which classified certain hand-painted
          envelopes under the provision for other articles of paper: other:
          other: other: other: other, in subheading 4823.90.8500,
          Harmonized Tariff Schedule of the United States (HTSUSA),
          dutiable at the rate of 5.3 percent ad valorem.  You submitted
          samples of the hand-painted envelopes along with your letter.

          FACTS:

                 You are an American artist living and working in France.
          You paint on paper sent to you from the United States.  The
          painted paper is then cut and made into envelopes.  You state
          that each envelope is unique.  Your envelopes have been refused
          by the post office for being too decorative.

                 You ask that the instant envelopes be classified as works
          of art.  Alternatively, you ask that they be classified as
          stationery or related items at a lower duty rate.

          ISSUE:

                 What is the tariff classification of these hand-painted
          envelopes?



















                                         -2-


          LAW AND ANALYSIS:

                 As New York letter 831263 indicated, an item classified as
          a work of art must be created by a professional artist of the
          free fine arts.  The provision for paintings executed entirely by
          hand in Heading 9701, HTSUSA, specifically excludes hand-painted
          or hand-decorated manufactured articles.  Inasmuch as the instant
          envelopes are hand-painted manufactured articles (i.e., articles
          of utility), they cannot be classified as works of art in Heading
          9701, HTSUSA.

                 There is a provision for envelopes in subheading
          4817.10.00, HTSUSA, but the Explanatory Notes for Heading 4817
          state that "This heading covers paper stationery of the kind used
          in correspondence...." In addition, the courts have held
          previously that the provision for envelopes is limited to
          articles which are suitable for use in holding or containing
          letters or documents in their transmission through the mails.
          Radio Corp. of America, RCA Victor Division v. United States, 30
          Cust. Ct. 406, Abs. 57238 (1953), aff'd by United States v. Radio
          Corp. of America, RCA Victor Division, 41 CCPA 137, C.A.D. 541
          (1953).  Inasmuch as your envelopes have been rejected by the
          post office, they cannot be classified as envelopes for tariff
          purposes.

                 Inasmuch as there is no more specific provision for these
          envelopes, they are classifiable as other articles of paper in
          subheading 4823.90.8500, HTSUSA.

          HOLDING:

                 The instant hand-painted envelopes are classified in
          subheading 4823.90.8500, HTSUSA.  New York letter 831263 is
          affirmed.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division



















          6 cc: A.D., N.Y. Seaport (NIS-234 and NIS-233)
          hensley Library
          083164JLJ